Bulletin No. 2010-52 December 27, 2010

request is contingent upon and will not occur prior to the publication of final regulations and a final revenue procedure, which is expected in early 2011.

EMPLOYEE PLANS

Notice 2010–90, page 909. This notice contains the 2010 Cumulative List of Changes in Plan Qualification Requirements (2010 Cumulative List) described in section 4 of Rev. Proc. 2007–44, 2007–2 C.B. 54. The 2010 Cumulative List is to be used by plan sponsors and practitioners submitting determination, opinion, or advisory letter applications for plans during the period beginning February 1, 2011, and ending January 31, 2012.

Notice 2010–93, page 923. Weighted average interest rate update; corporate bond indices; 30-year Treasury securities; segment rates. This notice contains updates for the corporate bond weighted average interest rate for plan years beginning in December 2010; the 24-month average segment rates; the funding transitional segment rates applicable for December 2010; and the minimum present value transitional rates for November 2010.

Rev. Proc. 2010–52, page 927. This document describes the procedure by which the plan sponsor of a multiemployer pension plan may request and obtain approval of an extension of an amortization period in accordance with section 431(d) of the Code. Rev. Proc. 2008–67 superseded. Rev. Proc. 2010–4 modified.

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Actions Relating to Court Decisions is on the page following the Introduction. Finding Lists begin on page ii. Index for July through December begins on page v.

EXEMPT ORGANIZATIONS

Notice 2010–87, page 908. This notice provides transitional relief for determining the timeliness of federal tax deposits (FTDs) under section 6302 of the Code.

Announcement 2010–94, page 936. The IRS has revoked its determination that the Armenian Relief Society of Richmond, TX; the Mexican American Research Center, Inc., of Austin, TX; and Panhandle Land Conservancy, Inc., of Destin, FL, qualify as organizations described in sections 501(c)(3) and 170(c)(2) of the Code.

EMPLOYMENT TAX

Notice 2010–87, page 908. This notice provides transitional relief for determining the timeliness of federal tax deposits (FTDs) under section 6302 of the Code.

SELF-EMPLOYMENT TAX

Notice 2010–87, page 908. This notice provides transitional relief for determining the timeliness of federal tax deposits (FTDs) under section 6302 of the Code.

EXCISE TAX

Notice 2010–87, page 908. This notice provides transitional relief for determining the timeliness of federal tax deposits (FTDs) under section 6302 of the Code.

Notice 2010–89, page 908. This notice requests public comments on issues to be addressed in guidance implementing the new excise tax on medical devices imposed by section 4191 of the Code. Section 4191 was added by section 1405 of the Health Care and Education Reconciliation Act of 2010 (the Act), in conjunction with the Patient Protection and Affordable Care Act. The new excise tax applies to sales of taxable medical devices after December 31, 2012.

ADMINISTRATIVE

Notice 2010–91, page 915. This notice provides guidance on the application of section 3402(t) of the Code to payments made by credit, debit, stored value, and other payment cards.

Notice 2010–94, page 927. This notice delays the effective date for compliance with Revenue Ruling 2006–57, 2006–2 C.B. 911, which provides guidance on the use of smartcards, debit or credit cards, or other electronic media to provide qualified transportation fringes under section 132(f) of the Code, until January 1, 2012.

Announcement 2010–95, page 936. This document contains a correction to final regulations (T.D. 9340, 2007–2 C.B. 487) providing updated guidance on section 403(b) contracts of public schools and tax-exempt organizations described in section 501(c)((3). These regulations will affect sponsors of section 403(b) contracts, administrators, participants, and beneficiaries.

Announcement 2010–96, page 936. The Internal Revenue Service announces the release of Form 8944, Preparer e-file Hardship Waiver Request, which tax return preparers who meet the definition of a specified tax return preparer and who believe they may qualify for an undue hardship waiver may begin to use to voluntarily submit an undue hardship waiver request to the IRS now. Preparers must use Form 8944 to voluntarily request a waiver. This announcement also informs tax return preparers of the time limits for submitting waiver requests for 2011, and that approval of any waiver request is contingent upon and will not occur prior to the publication of final regulations and a final revenue procedure, which is expected in early 2011.

December 27, 2010 2010–52 I.R.B.